This form or list was introduced by Article 50 of Decree-Law 331/1993, following the abolition of barriers in the European Union.
Invoices to be reported in this form are intra-Community invoices that were issued or received by VAT holders (i.e., only B2B transactions) for which payments were made, goods were shipped from one country to another, or services were rendered to a resident of the foreign country.
All those who carry out intra-Community buying and selling transactions must be registered with VIES.
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